BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “charitable trust”+ Section 127clear

Sorted by relevance

Delhi219Mumbai97Bangalore68Hyderabad40Chennai35Jaipur29Pune26Kolkata23Chandigarh21Ahmedabad21Lucknow11Visakhapatnam11Agra7Dehradun6Indore6Calcutta6Surat5Rajkot4Raipur3Karnataka3Amritsar2Patna2Rajasthan2SC2Jodhpur2Ranchi1Andhra Pradesh1

Key Topics

Section 14810Section 36(1)5Section 1474Section 113Section 11(1)(d)3Section 143(3)3Section 36(1)(viii)3Exemption3Disallowance3

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)
Addition to Income3
Section 151A2
Penalty2

127 and return was filed there, subsequent notice under section 148 issued by ITO Ahmedabad based solely on PAN jurisdiction in ITBA system was without authority as no fresh transfer order existed, thus such notice and order disposing objections were to be quashed.” 9. On the other hand, the Ld.DR for the revenue relied on the order of the Ld.CIT

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

127 and return was filed there, subsequent notice under section 148 issued by ITO Ahmedabad based solely on PAN jurisdiction in ITBA system was without authority as no fresh transfer order existed, thus such notice and order disposing objections were to be quashed.” 9. On the other hand, the Ld.DR for the revenue relied on the order of the Ld.CIT

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

ITA 188/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143(3)Section 36(1)Section 36(1)(viii)

127 crore interest income from 97 crore interest expenditure in short term loans. A profit margin of 23%. However, in the case of long-termEligible Business, the assessee has shown 90 crores interest income from 48 crores interest expenditure. A profit margin of THE ACIT CIR.1(1) RAJKOT 47%. How can the profit margin vary from 23% to 47% unless

SHRI OSHAM JAIN TEMPLE TRUST, RAJKOT,AT . PATANVAV, TALUKA DHORAJI, DIST. RAJKOT vs. THE CIT-(EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the matter is being set-aside to the file of the CIT(E) with the aforesaid directions

ITA 116/RJT/2021[2015-16]Status: DisposedITAT Rajkot23 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 11Section 11(1)(d)Section 143(3)Section 263

Section 11(1)(d) of the Act. 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(E) holding that the assessment order is erroneous and prejudicial to the interest of the Revenue. At the outset, we observe that the present appeal is time barred by 513 days. Before us the Counsel